The Australian Federal Budget of 2016/17 contains a surprising number of tax changes. This paper analyses the known details of the proposals as well as reviewing those proposed by the main opposition party

The Japanese income tax system was redesigned following World War II. As such it has features of the systems of both Europe and the United States, although in many respects it is quite unique. Whilst it arguably contributed to Japan's meteoric rise to the status of an economic superpower, little...

For most developed nations the last five years have ushered in difficult economic times. Not though for resource rich Australia which has sustained high economic growth courtesy of the unquenchable thirst of China for its minerals. However the benefits of the mining boom have not been evenly...